toilet connection

I have a white PVC toilet flange on a basement concrete floor, labeled
4x3 800KO, with a 3.25" knock-out plug. After looking at the store
toilets I see various size openings and not sure which size to buy.
I'm already aware that I need to buy the correct size based on the
distance from the center of opening to the wall. Also, I wonder if it
matters that the toilet flange is 1/4" higher than the concrete floor,
as I plan to leave the floor unfinished as is. TIA

The flange should be above the finished floor. 1/4" is fine.
I have never seen a toilet horn bigger than 2.5". In this case size does
not matter. By the time it gets there it is most brown water anyway.
Buy the one you like.

What matters is the dstance from the wall to the center of the
flange. Make sure the toilet that you buy is suitable for the
distance that you have so the toilet outlet can be centered over the
flange. Do youhave the mounting screws for connecting the toilet to
the flange or to the floor? The wax gasket (or two) which you
probably have to buy separately is used to seal the connection and to
make up for differences in dimensions.

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